Equity Options With Flexible Terms; Special Rules and Definitions
other · IRS · Rule · Published 2000-01-25 · Effective 2000-01-25 · 65 FR 3812
Document
Document number
00-1527
Federal Register citation
65 FR 3812
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-01-25
Effective date
2000-01-25
Treasury docket
TD 8866
Abstract
This document contains final regulations providing guidance on the application of the rules governing qualified covered calls. The new rules address concerns that were created by the introduction of new financial instruments after the enactment of the qualified covered call rules. The final regulations will provide guidance to taxpayers writing qualified covered calls.